{"id":144951,"date":"2006-11-22T00:00:00","date_gmt":"2006-11-21T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/kuttiattoor-grama-panchayat-vs-p-sadiri-on-22-november-2006"},"modified":"2014-06-23T09:33:18","modified_gmt":"2014-06-23T04:03:18","slug":"kuttiattoor-grama-panchayat-vs-p-sadiri-on-22-november-2006","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/kuttiattoor-grama-panchayat-vs-p-sadiri-on-22-november-2006","title":{"rendered":"Kuttiattoor Grama Panchayat vs P.Sadiri on 22 November, 2006"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Kuttiattoor Grama Panchayat vs P.Sadiri on 22 November, 2006<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nCRL A No. 372 of 1998()\n\n\n\n1. KUTTIATTOOR GRAMA PANCHAYAT\n                      ...  Petitioner\n\n                        Vs\n\n1. P.SADIRI\n                       ...       Respondent\n\n                For Petitioner  :SRI.R.PARTHASARATHY\n\n                For Respondent  :SRI.P.SANKARANKUTTY NAIR\n\nThe Hon'ble MR. Justice J.B.KOSHY\n\n Dated :22\/11\/2006\n\n O R D E R\n                               J.B.KOSHY, J.\n\n                        -------------------------------\n\n                  CRL.APPEAL.NO.372 OF 1998 (B)\n\n                      -----------------------------------\n\n        Dated this the  22nd day of  November, 2006\n\n\n                              J U D G M E N T\n<\/pre>\n<p>      This   appeal   is   filed   against   the   order   of   acquittal.\n<\/p>\n<p>According to the complainant accused was   the highest bidder<\/p>\n<p>in   the   auction   conducted   by   the   complainant   Panchayat<\/p>\n<p>regarding the right to collect sand from Pavannur river for the<\/p>\n<p>period   between   28.4.1994   and   31.3.1995.     Rs.1,20,000\/-   was<\/p>\n<p>deposited   and   agreement   was   executed   on   5.8.1994.     The<\/p>\n<p>balance   amount   has   to   be   paid   in   six   instalments   but   after<\/p>\n<p>paying two instalments he committed default.   It was not able<\/p>\n<p>to   be   collected.     Hence   complaint   was   filed   for   realising   the<\/p>\n<p>amount in view of  Rule  26  of  the  Kerala Panchayath  Taxation<\/p>\n<p>and Appeal Rules 1963.  Rule 26 deals with the procedure to be<\/p>\n<p>adopted by the Magistrate when defect is committed in paying<\/p>\n<p>tax.     The allegation in the complaint  noted in paragraph 4  is<\/p>\n<p>as follows:\n<\/p>\n<blockquote><p>               &#8220;The   accused   is   willfully   refusing   to   pay   the<\/p>\n<p>      licence   fee   which   he   had   agreed   to   pay   as   per   the<\/p>\n<p><span class=\"hidden_text\">CRL.APPEAL.372\/1998                       2<\/span><\/p>\n<p>       agreement   dated   5.8.1994.     There   is   no   special<\/p>\n<p>       provision   under   the   newly   extracted   Panchayath   Raj<\/p>\n<p>       Act   or   in   the   other   law   or   Rules   or   bye-laws   made<\/p>\n<p>       there   under   to   recover   the   licence  fee   due   from   the<\/p>\n<p>       accused.   So  as per the &#8216;Rules regarding  demanding<\/p>\n<p>       amounts due to Panchayath where there is no special<\/p>\n<p>       provision,   1962&#8217;,   the   complainant   can   prosecute   the<\/p>\n<p>       accused and recover the arrears of licence fee in the<\/p>\n<p>       manner   provided   in   the   rules   for   the   collection   of<\/p>\n<p>       taxes under the Act.  By demand notice, the accused<\/p>\n<p>       committed   an   offence   punishable   under   Rule   26   of<\/p>\n<p>       the   Kerala   Panchayath   Taxation   and   Appeal   Rules<\/p>\n<p>       1963.   The   complainant   has   got   documents   and<\/p>\n<p>       witnesses to prove the case.&#8221;\n<\/p><\/blockquote>\n<blockquote>\n<\/blockquote>\n<p>The complaint itself shows   that unlike tax matters there is no<\/p>\n<p>provision in the Act for prosecuting the complaint for realising<\/p>\n<p>dues arising out of contract.  Accused has a case that he is not<\/p>\n<p>liable   to   pay   the   balance   amount   as   he   was   prevented   from<\/p>\n<p>collecting   sand.   There   is   no   wilfull   default.     Whether   any<\/p>\n<p>amount   is   due   to   Panchayat   has   to   be     adjudicated   in   a   civil<\/p>\n<p>court.   Admittedly, even if the amount is due to the Panchayat,<\/p>\n<p>that   amount   is   due   on   the   basis   of   a   contract   and   it   will   not<\/p>\n<p>come   under   the   purview   of   Sections   210   and   284   (2)   of   the<\/p>\n<p>Kerala Panchayat Raj Act or Rule 26 of the Kerala Panchayath<\/p>\n<p>Taxation and Appeal Rules, 1963.  Unlike a taxation matter,  in<\/p>\n<p>criminal matters accused is only bound to answer charges   and<\/p>\n<p><span class=\"hidden_text\">CRL.APPEAL.372\/1998                    3<\/span><\/p>\n<p>allegations as mentioned in paragraph 4 of the complaint is not<\/p>\n<p>maintainable.   In this connection I also refer to the decision of<\/p>\n<p>this   Court  in  <a href=\"\/doc\/1098838\/\">Thalavoor  Grama   Panchayat   v.   Salim<\/a>   (2004<\/p>\n<p>(3) KLT 835) where it was held as follows:\n<\/p>\n<blockquote><p>             7.  Rule making power is as contained in S.254 of<\/p>\n<p>       the   Panchayat   Raj   Act,   1994.     Sub-s.(i)   of   S.254<\/p>\n<p>       provides that: &#8220;The Government may, by notification in<\/p>\n<p>       the   Gazette,   makes   rules   either   prospectively   or<\/p>\n<p>       retrospectively to carry out all or any purposes of this<\/p>\n<p>       Act&#8221;.  This is the general power.  The rule made under<\/p>\n<p>       this general power shall be for carrying out any of the<\/p>\n<p>       purpose   of   the   Act.     As   already   mentioned   above,<\/p>\n<p>       under S.210, the Act does not envisage prosecution for<\/p>\n<p>       default   of   bid   amount.     Therefore,   the   general   rule<\/p>\n<p>       making   power   under   Section   254   does   not   enable   to<\/p>\n<p>       provide   for   prosecution   to   recover   bid   amount.<\/p>\n<p>       Unfortunately the counsel could not point out any item<\/p>\n<p>       under   sub-r.(2)   of   S.254   which   contains   particular<\/p>\n<p>       provision   enabling   the   Government   to   prescribe   rules<\/p>\n<p>       under the new Act providing for prosecution in case of<\/p>\n<p>       default of payment of bid amount.\n<\/p><\/blockquote>\n<blockquote>\n<\/blockquote>\n<p>Apart from the above, in Ext.D1 auction notice it is stated that<\/p>\n<p>sand   can   be   taken   only   after   executing   agreement   and   after<\/p>\n<p>getting   written   permission.     Admittedly,   no   such   written<\/p>\n<p>permission   was     given   and   the   case   of   the   accused   is   that<\/p>\n<p>because   of   the   objection   raised   by   the   people   in   the   locality<\/p>\n<p><span class=\"hidden_text\">CRL.APPEAL.372\/1998                     4<\/span><\/p>\n<p>and pendency of a writ petition agreement was executed much<\/p>\n<p>later but no written permission   as per the auction notice was<\/p>\n<p>given   and   he   was   unable   to   take   sand.     Even   though   it   was<\/p>\n<p>argued   that   no   such   written   permission   is   necessary.     Ext.D1<\/p>\n<p>auction   notice   specifically   stated   that   only   after   written<\/p>\n<p>permission   sand   can   be   taken.     In   any   event,   in   view   of   the<\/p>\n<p>above   contention   it   cannot   be   stated   that     there   is   willful<\/p>\n<p>default to attract prosecution proceedings even if the demand<\/p>\n<p>is   akin     to  tax.          In  the  above   circumstances,  the complaint<\/p>\n<p>was dismissed and accused was acquitted.   On going through<\/p>\n<p>the evidence, I am of the view that the view taken by the trial<\/p>\n<p>court   is   a   possible   one   and   no   interference   is   required   and<\/p>\n<p>hence this appeal is dismissed.\n<\/p>\n<p>                                                      J.B.KOSHY, JUDGE<\/p>\n<p>prp<\/p>\n<p>                                       J.B.KOSHY, J.\n<\/p>\n<p> &#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;\n<\/p>\n<p>            CRL.APPEAL.NO.372 OF 1998 (B)<\/p>\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;\n<\/p>\n<p>                                    J U D G M E N T<\/p>\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;\n<\/p>\n<blockquote><p>                            22nd November, 2006<\/p>\n<\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Kuttiattoor Grama Panchayat vs P.Sadiri on 22 November, 2006 IN THE HIGH COURT OF KERALA AT ERNAKULAM CRL A No. 372 of 1998() 1. KUTTIATTOOR GRAMA PANCHAYAT &#8230; Petitioner Vs 1. P.SADIRI &#8230; Respondent For Petitioner :SRI.R.PARTHASARATHY For Respondent :SRI.P.SANKARANKUTTY NAIR The Hon&#8217;ble MR. Justice J.B.KOSHY Dated :22\/11\/2006 O R D E [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-144951","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Kuttiattoor Grama Panchayat vs P.Sadiri on 22 November, 2006 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/kuttiattoor-grama-panchayat-vs-p-sadiri-on-22-november-2006\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kuttiattoor Grama Panchayat vs P.Sadiri on 22 November, 2006 - Free Judgements of Supreme Court &amp; 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